Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: I. The leading principles of the house- and ground-taxes as assessed by government

I. The leading principles of the house- and ground- taxes as assessed by government. By the Act of May 21., 1861, the house-tax and the sround-tax were separated. a) The general house-tax was made payable on build- ings and the court-yards and gardens appertaining to them. The rate of duty on dwelling-houses is 4%,, on buildings exclusively or principally appropriated for industrial pur- poses, 2%, on the value of usufruct. The value of usufruct in towns and in those country-places where the majority of dwelling-houses are regularly let, is fixed according to the last ten years’ average value of the rent, otherwise, if necessary, by valuation. The assessment is revised every 15 years. In order to keep the tax-rolls (Szeuerrollen) up to date, all alterations owing to change of hands, or involving the taxability of buildings (especially public edifices) hitherto exempt from taxation, or vicé versd, are entered on the register. At the end of the first 15 years’ period, the revenue of this tax had risen from 21 million Marks to 30-8 millions. According to the estimate of 1893, it amounted in the towns to 44,116,000 Marks, in the country to 14,027,000 Marks. b) By an Act of May 21., 1861, the ground-tax also was newly regulated. It is payable on all landed property, (real estates, or lots, Grundsticke) fit to yield profit, but not subject to house-tax. The ground-tax is assessed according to the net proceeds (Reinertrag). Net proceeds of a piece of land in this case means the surplus which remains after the expenses for management (farming, cultivation, &c. Be- wirtschaftung) have been deducted from the gross amount of proceeds, and which is likely to be — not temporarily, but — regularly derived from the property in question. Therefore, in this case also, the tax is not assessed according to the actual proceeds, but to the average pro- $|

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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